I will respectfully disagree with Ed Driscoll on this, although I would rank the Four Seasons in the top three. The Four Seasons dominated the power lunch in New York City from the 1960s when it opened. Delmonico's played the roll of the Four Seasons for a very long time (it's been around since the 1830s) and while old is not the oldest in the city. While just a shadow of its former self now, Fraunces Tavern is very special for one very special event.